https://www.taxtmi.com/caselaws?id=206987 Services used for setting up, modernization, renovation or repairs of a factory may fall within the definition of input service under the Cenvat Credit Rules, 2004. On that basis, credit taken for services connected with modernization of factory premises was found to disclose a prima facie case in favour of the assessee. A Board circular dealing with commercial or industrial construction and works contract services in the context of renting of immovable property was not treated as controlling for services used in factory modernization. The assessee was therefore considered entitled, at the prima facie stage, to stay of the demand and waiver of the demanded amount pending appeal. en-us Fri, 01 Apr 2011 00:00:00 +0530 Fri, 02 Sep 2011 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206987 Services used for setting up, modernization, renovation or repairs of a factory may fall within the definition of input service under the Cenvat Credit Rules, 2004. On that basis, credit taken for services connected with modernization of factory premises was found to disclose a prima facie case in favour of the assessee. A Board circular dealing with commercial or industrial construction and works contract services in the context of renting of immovable property was not treated as controlling for services used in factory modernization. The assessee was therefore considered entitled, at the prima facie stage, to stay of the demand and waiver of the demanded amount pending appeal. Case-Laws Service Tax Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206987